Landau levels and shallow donor states in multiple GaAs/AlGaAs quantum wells (MQWs) are investigated by means of the cyclotron resonance at mega-gauss magnetic fields. Measurements of magneto-optical transitions were performed in pulsed fields up to 140 T and temperatures from 6 to 300 K. The 14 × 14 P·p band model for GaAs is used to interpret free-electron transitions in a magnetic field. Temperature behavior of the observed resonant structure indicates, in addition to the free-electron Landau states, contributions of magneto-donor states in the GaAs wells and possibly in the AlGaAs barriers. The magneto-donor energies are calculated using a variational procedure suitable for high magnetic fields and accounting for conduction band nonparabolicity in GaAs. It is shown that the above states, including their spin splitting, allow one to interpret the observed magneto-optical transitions in MQWs in the middle infrared region. Our experimental and theoretical results at very high magnetic fields are consistent with the picture used previously for GaAs/AlGaAs MQWs at lower magnetic fields.